I am working on Assignment #2 from the textbook A Comprehensive Audit Case by Valley Publishing Company. I am not exactly sure what it is I am trying...

I am working on Assignment #2 from the textbook A Comprehensive Audit Case by Valley Publishing Company. I am not exactly sure what it is I am trying to do with section A-1 and A-3. Especially with A-1, where it seems as though everything is in order, but I am supposed to make corrections.